40 ÷ 59 expressed as a percentage is 67.80%. This value shows how much of a whole 40 parts are when the whole is split into 59 equal pieces.
The fraction 40/59 is a bit unusual because the denominator isn’t a round number, but it still appears in everyday contexts—like when you split a bill among 59 friends and 40 of them pay their share. Seeing it as a percentage makes it easier to understand at a glance: about two‑thirds of the total.
Rounding the result to two decimal places gives a tidy 67.80%, which is precise enough for most practical uses, such as quick estimates in school projects or simple budgeting tasks.